All importers must be registered with the Ministry of Trade and Industry and get a trading license. The Ministry regulates imports. Foreign exchange permits are required for all importers.
Documents Required
Processing of formal customs entry requires the following documentation: control permit and bank endorsement (required prior to shipping exchange), an air waybill, commercial invoice, packing list, Import Declaration Form (the IDF process takes 24-48 hrs), a minimum fee of 6.00USD. Ethiopian customs officials require the presentation of documents showing proof of ownership of goods. These documents must be issued on demand and must include an accurate description of the goods with their value. Failure to produce these documents may cause the refusal of clearance.
Duties and Taxes
Ethiopia, as a member of the Customs Co-operation Council, maintained the harmonized Commodity Description and Coding System in August 1993. All duties are levied on C.I.F. value. A maximum of 12 % sales tax is also imposed on all imports. Several import commodities such as cigarettes, alcohol, etc. are further liable to an excise tax.
Highly protective tariffs are applied on such goods as textile products, leather goods, etc. to protect local industries.
Additional taxes
Taxes include profit tax (30%), turnover tax (2-10%), VAT (15%), excise tax (10-100%) and customs duty (0-35%).
Standards, Testing, Labeling, and Certification
The Quality and Standards Authority of Ethiopia regulates all exports and imports that have Ethiopian standards. There are no general requirements for product certification. Certification is required for foodstuffs, construction materials, chemicals, textiles, and pharmaceuticals. Standards are consistent with international norms. Pharmaceuticals that have been extensively tested and licensed in other countries are allowed to enter the Ethiopian market with no further testing. Industry sources have reported cases when onerous regulatory or licensing requirements have prevented the import and/or local sale of products from the United States and other countries, particularly personal hygiene and health care products. | 
